What are the factors that affect the spending variance for variable manufacturing$$ overhead?

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Part $1$

The two factors$$ are:

A$.$

$1.$ Percentage change in the actual quantity used of individual items included in variable overhead cost$$ pool, relative to the percentage change in the quantity of the cost driver of the variable overhead cost pool.

$2.$ Level of capacity or investment that the company has determined.

B$.$

$1.$ Price changes of individual inputs$($such as energy and indirect$$ materials$)$ included in variable overhead relative to budgeted prices.

$2.$ Level of capacity or investment that the company has determined.

C$.$

$1.$ Price changes of individual inputs$($such as energy and indirect$$ materials$)$ included in variable overhead relative to budgeted prices.

$2.$ Percentage change in the actual quantity used of individual items included in variable overhead cost$$ pool, relative to the percentage change in the quantity of the cost driver of the variable overhead cost pool.

D$.$

$1.$ Percentage change in the actual quantity used of individual items included in variable overhead cost$$ pool, relative to the percentage change in the quantity of the cost driver of the variable overhead cost pool.

$2.$ Price changes of total inputs included in variable overhead relative to actual prices.